For each situation below, explain whether the taxpayer can qualify as a head of household.

(A) An unmarried taxpayer lives in Tampa and maintains a home for a dependent child in Denver

(B) An unmarried taxpayer maintains a home that is the principal abode of a dependent cousin.

(C) A taxpayer, legally separated from his spouse under a decree of divorce, lives in Chicago and maintains a home for his dependent mother in Boston

(D) An unmarried taxpayer maintains a home that is the principal abode for his married daughter, who files jointly with her husband.

(E) An unmarried taxpayer maintains a home that is the principal abode for her dependent father. Her father has less than $2,500 in income. The taxpayer furnishes one-third of her father's support, and she claims her father as a dependent under a "multiple support agreement."